No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration

Shobha Plastics Pvt Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

The Principal Commissioner of Customs Ahmedabad vide impugned order has imposed penalty under section 112 (a) of the Act upon the appellants Jayesh Mehta and Harshad Vadodaria on the ground that appellants herein have aided and abetted the importer in importing the goods by way of mis-declaring the country of origin. The appellants said role in relation to import of goods is not borne out of facts on record. Significantly, the case of

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